إشكالية القياس و الإفصاح عن محاسبة المسؤولية الإجتماعية بالمؤسسة الإقتصادية : عرض مجموعة من النماذج

الملخص EN

This study aims to identify an understanding framework for accountability for social responsibility in terms of its origin, development and importance, in addition to clarifying concepts related to measurement and accounting disclosure of social responsibility, while referring to the most important models related to the measurement and disclosure of the social performance of the economic institution.

The study concluded that there are many problems preventing the application of accounting for social responsibility in the economic institution, perhaps the most important problems of measurement and disclosure of social performance due to the lack of an agreed international framework for the application of this concept.